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Sapporo Holdings (TSE:2501) Accounts Receivable : 円77,478 Mil (As of Mar. 2024)


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What is Sapporo Holdings Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Sapporo Holdings's accounts receivables for the quarter that ended in Mar. 2024 was 円77,478 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Sapporo Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2024 was 62.70.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Sapporo Holdings's Net-Net Working Capital per share for the quarter that ended in Mar. 2024 was 円-4,825.61.


Sapporo Holdings Accounts Receivable Historical Data

The historical data trend for Sapporo Holdings's Accounts Receivable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

* Premium members only.

Sapporo Holdings Accounts Receivable Chart

Sapporo Holdings Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 92,529.00 84,475.00 91,530.00 96,593.00 98,023.00

Sapporo Holdings Quarterly Data
Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 73,625.00 82,631.00 90,957.00 98,023.00 77,478.00

Sapporo Holdings Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.


Sapporo Holdings Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

Sapporo Holdings's Days Sales Outstanding for the quarter that ended in Mar. 2024 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=77478/112761*91
=62.70

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Sapporo Holdings's accounts receivable are only considered to be worth 75% of book value:

Sapporo Holdings's Net-Net Working Capital Per Share for the quarter that ended in Mar. 2024 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(21739+0.75 * 77478+0.5 * 49186-479373
-0-975)/77.8984
=-4,825.61

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


Sapporo Holdings Accounts Receivable Related Terms

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Sapporo Holdings (TSE:2501) Business Description

Traded in Other Exchanges
Address
20-1, Ebisu 4-chome, Shibuya-ku, Tokyo, JPN, 150-8522
Sapporo Holdings Ltd primarily sells alcoholic beverages, food, and soft drinks. Alcoholic beverage sales in Japan, which consist mostly of beer sales under the Sapporo and Yebisu brand names, make up more than half of Sapporo's total revenue. Roughly a quarter of Sapporo's revenue is from its Food and Soft Drink business, which includes its Café de Crie coffee shops in addition to many brands and products. Sapporo has international food and beverage sales in North America and other parts of Asia. Sapporo's remaining revenue comes from its restaurants, which are in Japan and operate under brand names including Ginza Lion Beer Hall and Yebisu Bar, and its real estate business, which develops, leases, and manages commercial complexes and office buildings in Japan.

Sapporo Holdings (TSE:2501) Headlines

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